| Summary: | In this article are analysed the main aspects which lead to creating an optimal accounting framework. Talking about the elements, of accounting legal framework, we refer to accounting general principles and in particular, to the principles applied in the domain of structural funds. The article aims to gather all the directives, laws and regulations which stipulate the principles and the major changes, appeared, all over the periods of time . Also, it is highlighted the grade and the way in which every accounting principle is implemented in the area of structural funds. The researching methodology is based on qualitative method, and is completed by the quantitative one, putting the accent on the theoretical and practical aspects of the problems mentioned above, from a descriptive conceptual perspective.
|
|---|